All About Business January 2021 Tax News

Tax exempt organization application fee and filing fees eliminated

Effective January 1, 2021, Senate Bill 934 eliminates filing fees for nonprofit organizations:

  • Seeking income tax exemption
  • Filing the annual information returns

Application Fees: The $25 application fee is no longer required for FTB form 3500, Exemption Applications filed on or after January 1, 2021.

Filing Fees: The $10 filing fee and the $25 late return filing fee is no longer required for Form 199, Exempt Organizations Annual Information Returns due on or after January 1, 2021, regardless of when the returns are actually filed. Late filing penalties will still apply.

Contact information

Web
Charities and nonprofits
Phone
(916) 845-4171
Assistance is available year-round
7 AM to 4:30 PM
Except state holidays
Mail
Exempt Organization Unit MS-F120
Franchise Tax Board
PO Box 1286
Rancho Cordova CA 95741-1286